Company registration number- CE028466 Charity registration number.. 1198086 DIGIT TRUSTEES. REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Chapman Worth Chcrtered Accountonts Digit Contents Page Trustees, Report Independent Examiner's Report Statement of Financial Activitie5 (including Income and Expenditure Account) Comparative Statement of Financial Activities (including Income and Expenditure Account) Balance Sheet Notes to the Financlal Statements 9-17 The following pages do not form part of the statutory accounts: Detalled Statement of Flnanclal Actlvitles (includlng Income and Expendlture Account) 18-19 Digit Company No. CE028466 Trustees. Report For The Year Ended 31 March 2025 The trustees present their report and the financial statements for the year ended 31 March 2025. Objectives and Activities Aims and Objectives The object of the CIO is to advance the education of the public (and in particular but not exclusively children and young people) in topics related to digital competency including codlng and computational thinking and by providing andenabling active educational and technological activities to enable them to develop their skills. capacities and capabilities. Public Benefit Digit is a not for profit, fully inclusive charity which focuses its servesschools and communities across the UK and sometimes internationally. The charity provides a focu5 on developing the digital skills of young people fromunderserved, underprivileged and underrepresented communities to enable them to develop their digital skills, become discerning users of technology and enhance their employability and digital prospects. This is achieved through incommunity workshops. teacher and community leader training, provision of contextual digital resources, grants and awards. Children benefit either directlythrough the work of the staff, ambassadors, volunteers or indirectly through the upskilling of their youth, community leader or teacher. The trustees confirm that they have complied with the requirements of Section 17 of the Charitles Act 2011 to have due regard to the Charity Commission's guidance on public benefit. A¢hlevement$ and Performance Main Achievements The charity has developed a strong network with schools and community groups,has provided summer camps and a significant amount of teacher training. This has ensured that young people from areas of high deprivation have had access to future digital skills training. The reach and impact of this work has grown significantly during this period, and the charity was recently shortlisted as national small charity of the year as a result. Flnanclal Revlew Reserves Pollcy The charity has kept a reserve of 4 months of wages for staff In case required. Wlth a slgnlficant amount of bids submitted during this period, the charity is expecting significant growth moving forward. Reference and Administrative Details Trustees Mr D Peaple Ms S Saeed Mr A Csizmadia Mr G Poulson Dr P Dimitriadi MrT Lange Ms J Price Page I Digit Trustees. Report (continued) For The Year Ended 31 March 2025 Charity Number 1198086 Company Number CE028466 Prlnclpal Address l Narborough Lane East 1151ey Newbury Berkshire RG20 7LX Registered Office l Narborough Lane East Ilsley Newbury 8erkshire RG20 7LX Independent Examlner Anna Chapman FCA Chapman Worth Limited Chartered Accountants 2 The Old Estate Yard East Hendred Wantage Oxfordshlre OX12 8JY Page 2 Digit Trustees. Report (continued) For The Year Ended 31 March 2025 Small Company Rules Thls report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. The trustees, report was approved by the board of trustees and signed on its behalf by: Mr D Peaple Trustee 9 December 2025 Page 3 Digit Independent Examiner's Report to the Trustees of Digit For The Year Ended 31 March 2025 report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025. Responsibilities and Basis of Report As the charity trustees of the Company (and also its directors for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 {"the 2006 Act"). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respert of my examination of your charity's accounts as carried out under section 145 of the Charities Act 20 11 {'the 2011 Act,). In carrying out my examination I have followed the Dirertions given by the Charity Commission under section 145(5) (b) of the 2011 Act. Independent Examiner's Statement Since the Company's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 20 1 l Act. I confirm that I am qualified to undertake the examination because l am a member of The Institute of Chartered Accountants in England and Wales, which is one of the listed bodies. have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: l. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2, the accounts do not accord with those records: or 3. the accounts do not comply with the accounting requlrements of sectlon 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view, which is not a matter considered as part of an independent examination; or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard appllcable In the UK and Republic of Ireland (FRS 102). have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Anna Chapman FCA 9 December 2025 Chapman Worth Limited Chartered Accountants 2 The Old Estate Yard East Hendred Wantage Oxfordshire OX12 8JY Page 4 Digit statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 March 2025 2025 2024 Unrestrlcted Restrlcted funds funds Total funds Total funds Notes INCOME AND ENDOWMENTS FROM: Donations and legacies Other trading activities 336.521 1,961 338.482 16.318 352,839 1,961 16,318 354,800 440,776 372 441,148 EXPENDITURE ON: Charitable activities: Governance costs Charitable activity Support costs Grants (1.680) (1,680) (1,140) (98.813) (98,813) (54,897) (105.832) (26.320) (132,152) <137,736) (47.884) (216) (48,100) (6,400) (254.208) (26,537) (280,745) {200,173) 84,274 (10,219) 74,055 240,975 NET INCOME Transfers between funds 16 (19,865) 64,409 15,304 5,085 (4,561) 69,494 240,975 NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward TOTAL FUNDS CARRIED FORWARD 349.750 470 350,220 109,245 16 414.159 5,555 419,714 350,220 The notes on pages 9 to 17 form part of these financial statements. Page 5 Digit Comparative Statement of Financial Artivities (including Income and Expenditure Account) For The Year Ended 31 March 2025 2024 Total funds Unrestricted Restricted funds funds Notes INCOME AND ENDOWMENTS FROM: Donations and legacies other trading activities 440,776 372 440,776 372 441,148 441,148 EXPENDITURE ON: Charitable activities: Governance costs Charitable artivity Support costs Grants (1,140) {54,897) (137.736) (6,400) (200,173) 240,975 (1,140) (54,897) {137,736) (6,400) {200,173) 240,975 NET INCOME NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward TOTAL FUNDS CARRIED FORWARD 240.975 240,975 108.775 470 109,245 16 349.750 470 350,220 The notes on pages 9 to 17 form part of these financial statements. Page 6 Digit Balance Sheet As At 31 March 2025 2025 2024 UnrestrScted Restrlcted funds funds Total funds Total funds Notes FIXED ASSETS Tangible Asset5 12 14.402 5,555 19.957 15,588 14,402 5,555 19,957 15,588 CURRENT ASSETS Debtors Cash at bank and in hand 13 1,555 404,310 333,602 404.310 404,310 404.310 335,157 Creditors: Amounts Fallln9 Due Within One Year 14 (4.553) (4,553) (525) NET CURRENT ASSETS (LIABILITIES) 399,757 399,757 334,632 TOTAL ASSETS LESS CURRENT LIABILITIES 414,159 5,555 419,714 350,220 NET ASSETS 414,159 5,555 419,714 350,220 FUNDS OF THE CHARITY Restricted Funds Unrestrlcted Funds 5.555 470 414,159 349,750 419,714 350,220 TOTAL FUNDS 16 Page 7 Digit Balance Sheet (continued) As At 31 March 2025 For the year ending 31 March 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the charitable company to obtain an audit in accordance with section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. On behalf of the board Mr D Peaple Trustee 9 December 2025 The notes on pages 9 to 17 form part of these financial statements. Page 8 Digit Notes to the Financial Statements For The Year Ended 31 March 2025 General Information Digit is a company limited by guarantee, incorporated in England & Wales, registered number CE028466 and registered charity number 1198086. The registered office is l Narborough Lane, East Ilsley. Newbury, Berkshire, RG20 7LX. Accountlng Pollcles 2.1. Basis of Preparation of Financial Statements The financial statements have been prepared in accordance with the Charities SORP {FRS 102) "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019)" Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The charitable company is a Public Benefit Entity as defined by FRS 102. 2.2. Incoming Resources Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured rellably, and It Is probable that Income wlll be received. Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation (such as legacies), unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation on a receivable basis. Legacles are recognlsed on recelpt or otherwlse If the charity has been notlfied of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset. 2.3. Resources Expended Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party. it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably. Expenditure is classified by artivity. The costs of each artivity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset's use. All expenditure is included on an accruals basis and is recognised when there is a legal or constructive obligation to do so. Charitable activities include expenditure associated with meeting its charitable objectives. This includes the cost of grant making, and direct provision of charitable services. Governance costs include those incurred in the governance of the charity and its assets and are primarily associated with constitutional and statutory requirements. Page 9 Digit Notes to the Financial Statements (continued) For The Year Ended 31 March 2025 2.4. Tangible Fixed Assets and Depreciation Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation 15 provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value. over their expected useful lives on the following bases- Plant & Machinery 12010 Straight line 2.5. Cash and Cash Equivalents Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts. Income from Donations and Legacies 2025 Unrestrlcted Restrlcted Total funds funds funds Donations and gifts Grants 222,178 114,343 336,521 222,178 130,661 352,839 16,318 16,318 2024 Total funds Unrestrlcted Restricted funds funds Donatlons and glfts Grants 280.178 160,598 280,178 160,598 440,776 440,776 Income from Other Trading Artivities 2025 2024 Unrestrlcted Unrestrlcted funds funds Income from other tradlng activities 1,961 372 Page 10 Digit Notes to the Financial Statements (continued) For The Year Ended 31 March 2025 Net Income/(Expenditure) The net income is stated after charging/(crediting)- 2025 2024 Depreciation of tangible fixed assets - owned 2,722 2,187 Analysis of Expenditure 2025 Grant funding of Support Activities activities costs undertaken (see note (see note directly 8) Total Governance costs Charitable activity Support costs Grant5 1,680 1,680 98,813 132,152 48,100 98.813 132,152 48,100 98,813 48,100 133,832 280,745 2024 Grant funding of Support Actlvltles actlvltles costs undertaken (see note (see note dirertly 8) Total Governance costs Charitable activity Support costs Grants 1,140 1,140 54,897 137,736 6,400 54,897 137,736 6.400 54,897 6.400 138,876 200,173 Grants Payable 2025 2024 Grants to Grants to Instltutlons Instltutlons Grants 48.100 6.400 Page 11 Digit Notes to the Financial Statements (continued) For The Year Ended 31 March 2025 2025 2024 Quay Primary School PTA Swansea MAD 800 1,200 400 400 400 800 800 400 400 400 400 Harrow Way PTA King David Primary School South York Multi Academy Trus Granton Primary School Friends of Rowlands Gill Primary Friends of Warmley Park Heathlands School PTA Longtown Parent Support Cromar Future Group 1st Hersham Guides 4th Rossendale Newchurch Guides NA Alban City School NA Alderley Edge School for Girls Ardleigh Green Junior School NA Autism Support Kilkeel AIB (NI) Beckstone Primary School NA Bill Quay Primary School PTA NA Bitwise Computing Brimsham Grewwn School Fund Brownie 147 Pack Bucklnghamshlre Council NA Budehaven Community School NA Buxton School NA Cairde Bhunscoil Bheanna Boirc NA Carers In Bedfordshlre NA Cheltenham Bournside School NA Colerne C E Primary School Commonweal parent teacher assoc NA Crayke Home and School Association NA Creavery PTA NA Creem International NA Eastcote School Parent Teacher NA Flickernet Ltd NA Friends of Arno Vale NA Friends of Connor Downs Academy Friends of Downview Primary School NA Friends Of Hamilton MC Friends of Mount HaiNke School NA Friends of Scotts Association 1,200 400 400 400 400 800 800 400 400 1,200 400 800 400 400 400 1,200 800 1,200 400 800 400 1,200 400 400 400 400 400 1,200 400 800 400 1,200 .CONTINUED Page 12 Digit Notes to the Financial Statements (continued) For The Year Ended 31 March 2025 Friends o ST. Mark's School NA Friends of Stratton Primary School NA Friends of Truro Learning Academy NA Fullerton House PTA NA George Elliot Academy NA King David Primary School NA Kirklees Metropolitan Council Lace Hill Academy PTA NA LBI - Pakeman JMI School Llckey End First School Parents Ass NA Neneaton Academy ULT NA MC Newry Street Unlte NA OHGS Our Lady and St Chad Cathollc Acade NA Our Lady of Lourdes HSA NA Pardes House Grammar School NA Penpol Friends Association PWS Consulting Rishworth School Riverside Primary School Serai Network CIC Shine NA South York Multi Academy Trust St Colmcilles PTA NA St Josephs Parent Teacher and Friends NA St Michael and St Martin Primary NA St Patricks Primary School NA Stemette Futures MC Summit Learning Trust NA Swansea MAD NA The Mountbatten School The Oxford Trust NA Thorn Grove County Primary NA Thriftval Scout Group NA Trinity Academy Cathedral NA Ursuline H igh School Wimbledon Wadebridge School NA Warren Mead Schools PFA NA ST Finians School Imprest NA Window on the World NA Woodstone Community Primary School Yuvanis Foundation NA 1,200 400 400 1,200 1,200 400 400 1,200 1,200 400 400 400 400 400 400 400 1,200 400 800 1,200 1,200 400 800 400 400 800 400 800 400 400 900 400 400 400 400 400 800 1,200 400 1,200 400 400 48,100 6,400 Page 13 Digit Notes to the Financial Statements (continued) For The Year Ended 31 March 2025 Support Costs 2025 Governance Support costs costs Total Employee costs: Travel expenses General administration: Computer software, consumables and maintenance Insurance Printing Advertising and marketing costs Independent examiner's fees Professional fees Bank charges Other office costs Depreciation.. Depreciatlon of plant and machlnery 6,533 6,533 9,212 2,319 211 6,777 9,212 2,319 211 6,777 1,680 83,649 25 20,704 1.680 83,649 25 20,704 2,722 132,152 2,722 133,832 1,680 2024 Governance Support costs costs Total General administration: Independent examiner's fees Professional fees Other office costs Depreciation.. Depreciation of plant and machinery 1,140 1,140 88,166 47,383 88,166 47,383 2,187 137,736 2,187 1.140 138,876 Page 14 Digit Notes to the Financial Statements (continued) For The Year Ended 31 March 2025 Independent Examiner's Remuneration 2025 2024 Independent examination of the financial statements Other assurance service5 Tax advisory services Other financial services 1,680 1,140 1,680 1,140 io. staff Costs Staff costs were as follows: 2025 2024 Wages and salaries Social security costs Other penslon costs 92,328 3,609 2,372 98,309 40,954 io,ioi 3,842 54,897 No employees recelved employee benefits (excludlng employer penslon costs) for the reportlng period of more than £60,000. I l. Average Number of Employees Average number of employees during the year was: 2 {2024: 2) 12. Tanglble Assets Plant & Machlnery Cost As at l April 2024 Additions 17.775 7,091 24,866 As at 31 March 2025 Depreciation As at l April 2024 Provided during the period As at 31 March 2025 2,187 2,722 4,909 Net Book Value As at 31 March 2025 19,957 As at l April 2024 15,588 Page 15 Digit Notes to the Financial Statements (continued) For The Year Ended 31 March 2025 13. Debtors 2025 2024 Due wlthln one year Trade debtors 1,555 14. Creditors: Amounts Falling Due Within One Year 2025 2024 Other creditors Taxation and social security Accruals and deferred income 496 2,377 1,680 4,553 525 525 IS. Penslon Commltments The charitable company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charitable company in an independently administered fund. During the year the charge to the statement of financial activltles In respect of defined contrlbutlon schemes was £2,372 <2024: £3,842), At the balance sheet date contributions of £496 were due to the fund and are Sncluded In creditors. 16. Movement In Funds Asat31 March 2025 Asati April 2024 Income Expendlture Transfers Unrestrlcted funds General.. General unrestrlcted fund Restricted funds Restrlcted fund 349,750 338,482 {254,208) (19,865) 414,159 470 16,318 (26,537) 15,304 5,555 Total funds 350.220 354.800 (280.745) (4,561) 419,714 Asat31 March 2024 Asatl April 2023 Income Expenditure Unrestrlcted funds General.. General unrestritted fund Restricted funds 108.775 441,148 (200,173) 349,750 .CONTINUED Page 16 Digit Notes to the Financial Statements (continued) For The Year Ended 31 March 2025 Restricted fund 470 470 Total funds 109.245 441.148 (200,173) 350,220 17. Transactlons wlth Trustees Durlng the reportlng perlod, trustees were reimbursed for travel expenses Incurred whlle carrylng out their duties on behalf of the organization. The total reimbursement amounted to £1.648 (2024 . £0). 2025 2024 Travel 1,648 Number of trustees reimbursed for expenses during the year was 2 (2024: 0) 18. Related Party Dlsclosures There have been no related party transactions in the reporting period that require dlsclosure, except thos disclosed in the transactions with Trustees note. 19. Company Ilmlted by guarantee The company is limited by guarantee and has no share capital. Every member of the company undertakes to contribute to the assets of the company* in the event of a wlnding up, such an amount as may be reqUI￿d not exceeding £1. Page 17 Digit Detailed Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 March 2025 2025 2024 Total funds Total funds INCOME AND ENDOWMENTS FROM: Donatlons and legacles Donations and gifts Grants 222,178 130,661 280,178 160,598 352,839 440,776 Other tradlng actlvltles Income from other trading activities 1,961 1,961 372 372 354,800 441,148 EXPENDITURE ON: Charltable Actlvltles: Governance costs Independent examiner's fees (1,680) (1,680) (1,140) (1,140) Charltable artlvlty Fundraising Wage5 and salaries Employers Nl Employer5 pensions - defined contribution Schemes (504) (92,328> (40,954) (3,609) (10,101) (2,372} (3,842) (98,813) (54,897) Support costs Travel expenses Computer software, consumables and maintenance Insurance Printing Advertising and marketing costs Professional fees Bank charges Other office costs Depreciation of plant and machinery (6,533) (9,212) (2,319) (211) {6,777) (83,649) (88,166) {25} (20,704) (47,383) {2,722) (2.187) (132,152) {137,736) .CONTINUED Page 18 Digit Detailed Statement of Financial Activities (including Income and Expenditure Account) (continued) For The Year Ended 31 March 2025 Grants Grants to institutions (48,100) (48,100) (6,400) (6,400) (280,745) {200,173) NET INCOME 74,055 240,975 Page 19